# Council Implementing Decision of 20 June 2011 authorising Romania to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax (2011/363/EU), Article 1

Extent: E+W+S+N.I.

By way of derogation from Article 193 of Directive 2006/112/EC, Romania is hereby authorised to designate as the person liable to pay VAT the taxable recipient of supplies of the following goods, as set out in the combined nomenclature established by Regulation (EEC) No 2658/87:
CN code
Product
1001 10 00
Durum wheat
1001 90 10
Spelt for sowing
ex 1001 90 91
Common wheat, seed
ex 1001 90 99
Other spelt and common wheat, not for sowing
1002 00 00
Rye
1003 00
Barley
1005
Maize
1201 00
Soya beans, whether or not broken
1205
Rape or colza seeds, whether or not broken
1206 00
Sunflower seeds, whether or not broken
1212 91
Sugar beet

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Source: https://www.legislation.gov.uk/eudn/2011/363/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2011-363/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.